{"data":{"id":"us-fl/fla.-stat.-194.3015","jurisdiction":"us-fl","citation":"Fla. Stat. § 194.3015","heading":"Burden of proof.","body":"(1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent.\n(2) This section is intended to clarify existing law and apply retroactively.\nHistory.—s. 2, ch. 2009-121.","path":["CHAPTER 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0100-0199/0194/0194.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:00:51Z","sha256":"e06971946f4c4fb31527d8225fd44fe8811b01f1702dcf6018b53027cd039533","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-194.301","next":"us-fl/fla.-stat.-195.0011"},"notice":"GroundRules: Original legal text. Not legal advice."}